Can a Property with Unpaid Property Tax Be Sold?

When purchasing a property, the new owner must file a property declaration with the municipality either in person or through the “Tapu Taşınmaz Beyan” (Land Registry Property Declaration) service available on e-Government (e-Devlet). After this declaration, the municipality determines the annual tax amount based on the property’s assessed market value in its location.

Must Property Tax Be Paid Before the Title Deed Transfer?

Before a real estate sale takes place, any outstanding property tax debts attached to the property must be paid. At the time of sale, the seller is responsible for all debts associated with the property. Normally, property tax is paid in two installments per year; however, if a sale is planned, the entire amount must be settled at once.

If the title deed transfer occurs without paying the tax debt, the debt passes to the buyer. In this case, the buyer becomes responsible for both the principal debt and any accrued interest from previous periods. After payment, the buyer has the legal right to demand reimbursement from the seller. If the seller refuses to pay, the buyer may seek recourse through legal channels.

Can the Title Deed Be Transferred Without Paying Property Tax?

Property owners who intend to sell their real estate are required to pay all outstanding property tax debts before completing the sale. In title deed transfers, all existing debts on the property remain the seller’s responsibility. Normally, property tax can be paid in two equal installments per year, but if a sale is imminent, the full amount must be settled in a single payment before proceeding.

If the debt remains unpaid at the time of transfer, the responsibility shifts to the buyer, who must cover both the principal and any past interest charges. The buyer can then demand reimbursement from the seller. If the seller refuses to pay, the buyer may recover the amount through legal means.

Is a “No Outstanding Debt” Certificate Required?

According to the list of required sale documents published by the General Directorate of Land Registry and Cadastre, a “No Outstanding Debt” certificate is not officially mandatory. However, some land registry offices may request it as an additional security measure.

Even if it is not required, the buyer may request this document to avoid future disputes. The certificate can be obtained from the relevant municipality or easily requested through e-Government under the Revenue Administration > Request for “No Outstanding Debt” Certificate section.

Debt Check Before the Sale Is Essential

Unpaid property tax is one of the most commonly overlooked issues during the sale process. However, it’s important to note that such debt can hinder the completion of the title deed transfer. To ensure a smooth transaction, both the seller and the buyer should check for outstanding debts through the municipality or the e-Government portal.

If necessary, obtaining a “No Outstanding Debt” certificate provides extra assurance. This not only prevents potential legal complications but also protects both parties from unexpected financial liabilities during the title deed transfer.